United States Tax Court October 9, 2001, No. 2767-97 (CERAND & CO. v. COMMISSIONER)
Also known as
United States · · · 09-10-2001
T.C. Memo. 2001-271
UNITED STATES TAX COURT
CERAND & COMPANY, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 2767-97. Filed October 9, 2001.
Gerard A. Cerand (an officer), for petitioner.
Gregory S. Matson and Warren P. Simonsen, for respondent.
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